Ratio Analysis

Financial Year Ended 31 Mar
2018
31 Mar
2017 ^
31 Dec
2015
31 Dec
2014
31 Dec
2013
No. of Months 3 15 12 12 12
Unaudited Actual Audited Actual Audited Pro Forma Audited Pro Forma Audited
 
KEY FINANCIALS
STATEMENT OF COMPREHENSIVE INCOME (RM'000)
Revenue 25,580 128,672 107,880 110,633 97,895
Gross Profit (GP) 8,748 48,163 40,551 37,490 30,902
Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) 6,456 28,078 24,261 24,482 20,811
Profit Before Taxation (PBT) 3,603 16,139 16,812 18,422 15,779
Profit After Taxation (PAT) 2,946 12,713 16,086 15,856 13,986
PAT Attributable to Owners of the Company 3,010 12,705 15,958 15,755 13,876
 
RATIO ANALYSIS
PER SHARE DATA (sen)
Gross Earnings Per Share (Gross EPS) (1) - - - 10.23 8.77
Net Earnings Per Share (Net EPS) (1) - - - 8.75 7.71
Basic Earnings Per Share (Basic EPS)(2) 1.39 5.88 8.10 11.08 -
 
PROFITABILITY MARGIN (%)
GP Margin 34.20 37.43 37.59 33.89 31.57
PBT MarginĀ  14.09 12.54 15.58 16.65 16.12
PAT MarginĀ  11.52 9.88 14.91 14.33 14.29
 
LIQUIDITY (times)
Current Ratio 1.87 1.66 3.26 1.50 1.33
 
GEARING (times)
Gearing Ratio 0.54 0.52 0.31 0.52 0.36
 
COVERAGE (times)
Interest Coverage (3) 5.18 5.96 7.75 10.29 13.76
 
Enlarged Number of Ordinary Shares in issue ('000 shares) 216,000 216,000 180,000 180,000 180,000

Notes:-

(1) The gross EPS and net EPS were computed by dividing the PBT and PAT attributable to owners of the Company respectively by the enlarged number of ordinary shares in issue during the relevant financial years.
(2) The basic EPS is computed by dividing the PAT attributable to owners of the Company by the weighted average number of ordinary shares in issue.
(3) The interest coverage is computed by dividing the earnings before interest and tax by the finance cost incurred in the respective financial years/period.
^ On 24 Feb 2016, the Board of Directors of Xin Hwa Holdings Berhad has approved the change of financial year end of the Company from 31 December to 31 March commencing from financial period covering 1 January 2016 to 31 March 2017.